It is assumed that the Deputy is referring to a computerised payroll system which would handle the calculations and returns which arise under the PAYE/PRSI system.
The basic record keeping and forms used in connection with the operation of the PAYE/PRSI system are prescribed by the Revenue Commissioners. However, employers may use alternative records and forms if approved by the Revenue Commissioners. These alternatives can be either manual or computer-based and they would form part of an integrated record system covering all aspects of an employer's business. The alternatives may be developed specifically or may include a generally available system purchased from a provider.
I am informed by the Revenue Commissioners that there are a number of computer software companies providing computerised payroll systems which cover PAYE/PRSI. These vary depending on the type of computer in use, the number of employees and other requirements of the employer e.g. calculation of wages and overtime, production of payslips and pay cheques. It should, of course, be borne in mind that PAYE/PRSI calculations are normally only a part of an employer's payroll requirements. I understand from the Revenue Commissioners that the sofeware companies operate annual updating services and that employers needs are adequately served by them.